Case Law Details
Case Name : Ashapura Minichem Ltd. Vs Assistant Director of Income Tax (ITAT Mumbai)
Related Assessment Year : 2008‐ 09
Courts :
All ITAT ITAT Mumbai
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Facts
The assessee, an Indian company entered into an agreement with a Chinese company for availing bauxite testing services.
The bauxite samples received from the Indian company were tested in the laboratories of the Chinese company located in China.
The necessary reports consequent to the test conducted on the bauxite samples were prepared in China and provided to the assessee from outside India.
At the time of making the payment to the Chinese company, the assessee made an application under section 195 of the Income Tax Act, 1961 (the Act) for obtaining a nil withholding tax order from the...
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What would be the requirement of Tax deduction at source if in the above case the fee for technical services were rendered by a Chinese Company for a project being carried out by the Indian Company outside India.Would it still amount to the services being utilised in India